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    Missouri Southern State University
  Sep 24, 2017
2016-2017 Undergraduate Catalog [ARCHIVED CATALOG]

ACCT 0312 - Intermediate Accounting I

Fall & Spring 3 Credit Hours
A study of the four major financial statements, the conceptual framework underlying financial reporting, and generally accepted accounting principles (GAAP) for revenue recognition. Emphasis is placed on the importance of professional career development and ethics in the financial reporting process. Prerequisites: ACCT 0202  with a grade of ‘C’ or above and MATH 0129  or higher.